Samsin I. Interpretation of tax law of Ukraine

The thesis is the first research of tax legislature interpreting problems in the science of law. Besides the declaration of necessity to take into account the subordination of acts on taxes with its criterion of legal power of acts, it is stipulated that nowadays there is no possibility to fulfill the constitutional demand to regulate tax issues only with statutes and by no means with bylaws. There should be recognized the failure of attempt to detach acts on taxation from the whole massive of acts and assign their priority in applica-tion.Therefore we should return to the well-known rules of resolving the colli-sions between acts. One must reject the practice of official interpretation of acts on taxation because such practice contradicts the Constitution. Concern-ing tax explanations it should be admitted that they can not be applied against taxpayers' interests. Therefore issuing of such documents is to be continued but collisions in regulation, appearing as a result of parallel effect of two acts that define the order of issuing of such explanations, must be removed.The thesis is focused on the analysis of individual methods of tax law interpretation. There is shown the meaning of conclusions a fortiori, a con-trario, a priori, a posteriori, and also logical addition to norm's text method in interpretation of tax law. The principle of law supremacy and its role in tax regulation are inves-tigated. The conditions of statute and law analogy applying in tax affairs are shown.